{"success":true,"data":{"_id":42103655,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"American humane education society is a not for profit corporation organized to educate children about the humane treatment of animals. It provides resources to communities as well as educational materials to achieve a safer and more humane world for animals.","primary_activities":"Mspca animal and care adoption center grants: a variety of education program are offered through the mspca's four animal care and adoption centers are subsidized by the ahes.\n\nCommunity outreach and educational materials: the ahes supports community outreach programs which provide resources to communities, as well as a variety of educational materials to achieve a safer and more humane world for animals.\n\nOn december 31, 2010, the mspca acquired american humane education society and center for laboratory animal welfare. Mary mitchell humane fund and alice manning trust also agreed to be acquired and the mspca was made trustee of these funds. Pending approval from the attorney general's office, in 2011, the trusts will be merged with the mspca and terminated. All assets and liabilities were recorded at fair value at december 31, 2010. The merger will be effective january 1, 2011. Fair value and carrying value were the same at the date of the acquisition. The board of directors of both entities approved the acquisition as being in the best interest of both organizations for the following reasons: the purposes of each entity are consistent with each other and can be carried out more efficiently and effectively by one entity; administrative burdens related to operating separate organizations will be substantially reduced; and finally the programs previously conducted by the separate organizations can be better prioritized, coordinated and focused to more effectively further the purposes of the combined organization.","year":2010,"name":"AMERICAN HUMANE EDUCATION SOCIETY","phone":"6175227400","website":"WWW.MSPCA.ORG","type":"990","principal_officer":"CARTER J LUKE","year_formation":1889,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2010-01-01T00:00:00","tax_period_end":"2010-12-31T00:00:00","address":"350 SOUTH HUNTINGTON AVENUE, BOSTON, MA, 021304803, 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IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A \"CUMULATIVE PROBABILITY ASSESSMENT\" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE SOCIETY HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE SOCIETY HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SOCIETY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. ITS FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS AFTER THE DATE OF FILING, INCLUDING EXTENSIONS."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":42000,"reported_domestic_org_grants_program_services":42000,"total_501c3_and_government_organizations":2,"total_other_organizations":0,"grants":[{"ein":42103597,"irc_section":"501C(3)","cash":28000,"purpose":"HUMANE EDUCATION","address_line1":"350 SOUTH HUNTINGTON AVENUE","city":"BOSTON","state":"MA","zip":"021304803","name":"MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS","address":"350 SOUTH HUNTINGTON AVENUE, BOSTON, MA, 021304803"},{"ein":43368610,"irc_section":"501C(3)","cash":14000,"purpose":"GA HUMANE EDUCATION","address_line1":"360 WOODLAND STREET","city":"HOLLISTON","state":"MA","zip":"01746","name":"OPERATION OUTREACH","address":"360 WOODLAND STREET, HOLLISTON, MA, 01746"}],"total_domestic_grants":42000,"total_domestic_program_services":42000,"detail_org_grants_total":42000,"detail_domestic_grants_total":42000,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: AHES IS A SUPPORTING ORGANIZATION OF THE MSPCA. BOTH ORGANIZATIONS HAVE A 100% OVERLAP OF BOARD OF DIRECTORS. THIS ENSURES COMMON GOVERNANCE AND CONTROL. FUNDS GRANTED TO OPERATION OUTREACH ARE SO DONE IN ACCORDANCE WITH THE RESTRICTIONS PLACED ON INCOME FROM THE EMORY PARK TRUST. THESE FUNDS ARE TO BE SPENT IN GEORGIA ON HUMANE EDUCATION. IN ORDER TO ENSURE COMPLIANCE, AHES REQUESTS THAT OPERATION OUTREACH PROVIDE A LISTING OF SCHOOLS IN WHICH THE FUNDS WILL SUPPORT. ON ANNUAL BASIS, AHES RECEIVES LETTERS FROM THE SCHOOLS ACKNOWLEDGING THE SUPPORT THAT WAS GIVEN. ALSO, ON A PERIODIC BASIS, A REPRESENTATIVE OF AHES TRAVELS TO GA TO MEET WITH LOCAL SCHOOLS AND EVALUATE THE PROGRESS OF THE PROGRAMS SUPPORTED."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: AHES IS A SUPPORTING ORGANIZATION OF THE MSPCA. BOTH ORGANIZATIONS HAVE A 100% OVERLAP OF BOARD OF DIRECTORS. THIS ENSURES COMMON GOVERNANCE AND CONTROL. FUNDS GRANTED TO OPERATION OUTREACH ARE SO DONE IN ACCORDANCE WITH THE RESTRICTIONS PLACED ON INCOME FROM THE EMORY PARK TRUST. THESE FUNDS ARE TO BE SPENT IN GEORGIA ON HUMANE EDUCATION. IN ORDER TO ENSURE COMPLIANCE, AHES REQUESTS THAT OPERATION OUTREACH PROVIDE A LISTING OF SCHOOLS IN WHICH THE FUNDS WILL SUPPORT. 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IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A \"CUMULATIVE PROBABILITY ASSESSMENT\" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE SOCIETY HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE SOCIETY HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SOCIETY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. 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